How does the accrual method of accounting expenses work?

权责发生制怎样核算费用？

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Inventory record becomes simpler with the accrual method.

使用权责发生制，存货记录会变得简单。

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There is always a debate on who should use the accrual method of accounting.

什么样的企业应该采用权责发生制核算法，通常存在争议。

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If a creator receives funding in one year and spends money on their project in a later year, consider whether their expenses can still offset their Kickstarter funding using the accrual method of accounting.

FORBES: Could Kickstarter's Policies Trigger An IRS Tax Audit?